A magnetic recording medium includes a discrete area and an offset amount measurement area. The discrete area has a plurality of magnetic tracks where data can be recorded and that has a non-magnetic track where the data cannot be recorded located between the plurality of adjacent magnetic tracks. In the offset amount measurement area, measurement data for measuring an offset amount indicating a relative distance from a center position of the magnetic track to the first head in a direction crossing the magnetic track when the second head is on the center position of the magnetic track can be recorded.